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Bombay High Court Allows Appeal in Income Tax Case — Reassessment Notice Invalid Beyond Four Years Without Allegation of Non-Disclosure. Arbitration Award Receipt Held as Capital Receipt, Not Income Under Section 147 of the Income Tax Act, 1961.

The appellant, Ramona Pinto, an individual, filed an appeal under Section 260A of the Income Tax Act, 1961, against an order dated 2nd April 2018 pass...

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Bombay High Court Allows Appeals by Tenant Defendants in Possession Suit, Sets Aside Injunction. Court holds that tenants in possession cannot be injuncted without a decree for possession, and a suit for injunction simpliciter is maintainable against a landlord.

The case involves two appeals arising from a common order of the Learned Single Judge dated 6th September 2021. The Appellant in Appeal No.551 of 2019...

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Bombay High Court Dismisses Writ Petition Challenging Auction Sale of Property by Co-operative Bank Under Section 101 of Maharashtra Co-operative Societies Act, 1960 — Auction Sale Confirmed Despite Alleged Irregularities as Petitioner Failed to Prove Fraud or Collusion.

The petitioner, M/s. Priyesh Land Developers, a partnership firm, filed a writ petition challenging the auction sale of its property by the respondent...

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Bombay High Court Dismisses Petition Seeking Employment After 12-Year Delay — Laches and Delay Bar Relief Under Article 227. Petitioner's claim for reinstatement based on interview call letters from 2000 and 2004 rejected as grossly delayed and lacking merit.

The petitioner, Gopal Yashwantrao Bangadkar, filed a writ petition under Article 227 of the Constitution of India challenging an order of the Industri...

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High Court of Bombay at Goa Dismisses Appeal in Land Acquisition Case — No Enhancement of Compensation for Acquired Land. Appellants failed to prove entitlement to enhanced market value of Rs.2500 per sq. metre under Section 18 of the Land Acquisition Act, 1894.

The appellants, owners of land acquired for road construction in Margao, Goa, challenged the compensation awarded by the Land Acquisition Officer at R...

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Bombay High Court Allows Assessee's Claim for Capital Gains Treatment in Partnership Dissolution Case. Gains from Sale of Land Held as Co-owned Personal Asset Not Business Income Under Income Tax Act, 1961.

The case involved an income tax reference under Section 256 of the Income Tax Act, 1961, for the assessment year 1988-89. The assessee, an individual ...